https://www.taxtmi.com/caselaws?id=290435 The Court ruled in favor of the Revenue, finding that the notice under Section 148 was validly dispatched to the petitioner via speed post, as evidenced by the original Dispatch Register. The Court held that the petitioner cannot challenge the assessment order without first filing a regular appeal. The petitioner was granted liberty to file an appeal within two weeks, which would be considered on its merits without regard to the limitation period. No costs were awarded, and the connected miscellaneous petition was closed. en-us Thu, 07 Nov 2019 00:00:00 +0530 Fri, 25 Sep 2020 20:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290435 The Court ruled in favor of the Revenue, finding that the notice under Section 148 was validly dispatched to the petitioner via speed post, as evidenced by the original Dispatch Register. The Court held that the petitioner cannot challenge the assessment order without first filing a regular appeal. The petitioner was granted liberty to file an appeal within two weeks, which would be considered on its merits without regard to the limitation period. No costs were awarded, and the connected miscellaneous petition was closed. Case-Laws Income Tax Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290435